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Facts
The assessee challenged the assessment order, arguing that the notice issued under Section 143(2) of the Income Tax Act, 1961, was invalid because it was unsigned and blank, thus violating Section 282A(1) of the Act. The assessee contended that a valid notice under Section 143(2) is a prerequisite for the Assessing Officer to frame an assessment under Section 143(3).
Held
The Tribunal held that the unsigned notice under Section 143(2) was invalid, arbitrary, and void ab initio, as it violated Section 282A(1) of the Act. Consequently, the Assessing Officer lacked valid jurisdiction to complete the assessment under Section 143(3), and thus, the assessment was quashed. The Tribunal relied on previous judgments affirming the mandatory nature of a signed notice.
Key Issues
The primary legal issue was whether an unsigned notice under Section 143(2) of the Income Tax Act, 1961, is a valid notice, and if its absence invalidates the subsequent assessment proceedings under Section 143(3).
Sections Cited
Section 143(2), Section 143(3), Section 282A(1), Section 282A(2), Section 151, Section 148, Section 148A, Section 292B
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Income Tax Appellate Tribunal, RAIPUR BENCH “SMC”, RAIPUR
Before: SHRI PARTHA SARATHI CHAUDHURY
आदेश / ORDER
PER PARTHA SARATHI CHAUDHURY, JM
The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, dated 15.12.2025 for the assessment year 2016-17 as per the grounds of appeal on record.
2. In this case, the assessee has raised both legal grounds as well as grounds on merits. The Ld. Counsel for the assessee submitted that he would assail the legal ground first and if the said legal ground is answered affirmative, then the grounds on merits shall become academic only.
The contention in law raised by the Ld. Counsel for the assessee was that notice u/s.143(2) of the Income Tax Act, 1961 (for short ‘the Act’) was left unsigned and blank and therefore, the said notice issued to the assessee did not constitute a valid notice since violative of Section 282A(1) of the Act. That in absence of a valid notice u/s. 143(2) of the Act, the A.O ceases to possess inherent valid jurisdiction to frame the assessment u/s.143(3) of the Act. The issuance of a valid notice u/s. 143(2) of the Act is ‘sine qua non’ for framing assessment u/s. 143(3) of the Act.
4. Per contra, the Ld. Sr. DR vehemently supported the findings of the Revenue authorities.
Having heard the submissions of the parties herein on this legal issue only even without going into the merits of the matter, I find that exactly identical question of law has been decided in favour of the assessee and against the Revenue by the ITAT, SMC Bench, Raipur in the case of Smt. Shobha Dubey Vs. ITO, Ward-3(1), Raipur, dated 04.08.2025, wherein it was held and observed as follows: “3. The Ld. Counsel for the assessee assailing the legal ground submitted that in the present case, though the assessment has been completed u/s.143(3) of the Income Tax Act, 1961 (for short ‘the Act’), however no valid notice u/s.143(2) of the Act has been served on the assessee since such notice is without any signature of the issuing authority hence, violative of Section 282A(1) of the Act. The copy of notice u/s.143(2) of the Act, dated 18.09.2017 has been annexed at Page 1 to 4 of the paper book which is extracted and made part of this order:
4 G.T Reality Private Limited Vs. DCIT, CC-1(1), Raipur (C.G.) 5 G.T Reality Private Limited Vs. DCIT, CC-1(1), Raipur (C.G.) 6 G.T Reality Private Limited Vs. DCIT, CC-1(1), Raipur (C.G.) 7 G.T Reality Private Limited Vs. DCIT, CC-1(1), Raipur (C.G.)
That as discernible from the aforesaid notice u/s. 143(2) of the Act, there is no signature of the competent authority issuing the said notice. The name and designation is mentioned as Amrit Kumar, Ward-3(1), Raipur but neither there is any signature nor there is any seal of the jurisdictional officer and both the places of signature as well as seal in the aforesaid notice are left blank.
5. In this regard, the Ld. Sr. DR could not place on record any evidence refuting these facts on record. However, she submitted that since the notice has been sent through electronic form, therefore, there was no requirement for such signature of the issuing authority and even without such signature, the notice u/s. 143(2) of the Act was valid. The Ld. Sr. DR has placed reliance on the decision of the Hon’ble Jurisdictional High Court in the case of Bharat Krishi Kendra Vs. Union of India, WPT No.27 of 2022, dated 15.03.2022. The Ld. Sr. DR refers to Para 14 of the said decision which reads as follows: “14. Third submission of learned counsel for petitioner is that approval granted under Section 151 of the Act of 1961 does not bear digital signature of authority, referring to note appended to approval (Annexure P-5), is concerned, the note appended says "if digitally signed, the date of digital signature may be taken as date of document". Submission of learned counsel for petitioner, in the opinion of this Court, is not acceptable in view of provisions of Section 282 (a) of the Act of 1961, which provides that notice or other documents to be issued for the purpose of the Act of 1961 by any income-tax authority shall be deemed to be authenticated if name and designation is provided. In approval under Section 151 of the Act of 1961, name, designation and office is printed. Hence, submission of learned counsel for petitioner that approval is not digitally signed is also not sustainable, more so when it bears DIN & Document Number.”
6. That before responding to the submissions of the Ld. Sr. DR, it would be pertinent to extract the provision of Section 282A of the Act which reads as follows:
“282A. (1) Where this Act requires a notice or other document to be issued by any income-tax authority, such notice or other document shall be signed and issued in paper form or communicated in electronic form by that authority in accordance with such procedure as may be prescribed.
9 G.T Reality Private Limited Vs. DCIT, CC-1(1), Raipur (C.G.)
(2) Every notice or other document to be issued, served or given for the purposes of this Act by any income-tax authority, shall be deemed to be authenticated if the name and office of a designated income-tax authority is printed, stamped or otherwise written thereon. (3) For the purposes of this section, a designated income-tax authority shall mean any income-tax authority authorised by the Board to issue, serve or give such notice or other document after authentication in the manner as provided in sub- section (2).”
7. The intention of the legislature is very clear so far as the aforesaid provision of the Act is concerned, wherein at Clause (1), it states that Where this Act requires a notice or other document to be issued by any income-tax authority, such notice or other document shall be signed and issued in paper form or communicated in electronic form by that authority in accordance with such procedure as may be prescribed. In other words, it is mandatory that any notice or document i.e. issued by the Income Tax Authority to the assessee such notice or document “shall be signed”. Suppose if the intention of the legislature was that such kind of signature is not mandatory, the word “shall” would have been replaced by “will”. However, when the word “shall” has been used, it prescribes the mandatory requirement for signature of any notice or documents whether issued in paper form or communicated in electronic form to the assessee and, therefore, the submissions of the Ld. Sr. DR that since such notice u/s. 143(2) of the Act has been issued in electronic form, hence no signature is required is incorrect and not in conformity with Section 282A(1) of the Act. The reference made by the Ld. Sr. DR with regard to the judgment of the Hon’ble Jurisdictional High Court (supra), the same deals with firstly, Section 151 of the Act and not with regard to notice u/s. 143(2) of the Act; and secondly, the Hon’ble High Court has observed that “…….. notice or other documents to be issued for the purpose of the Act of 1961 by any income-tax authority shall be deemed to be authenticated if name and designation is provided………”. In fact, the Hon’ble High Court (supra) in Para-14 of the judgment refers to Section 282A(2) of the Act. For the sake of completeness, the same is extracted as follows: “(2) Every notice or other document to be issued, served or given for the purposes of this Act by any income-tax authority, shall be deemed to be authenticated if the name 10 G.T Reality Private Limited Vs. DCIT, CC-1(1), Raipur (C.G.) and office of a designated income-tax authority is printed, stamped or otherwise written thereon.”
It is crystal clear from joint reading of Para-14 of the decision of the Hon’ble High Court (supra) and Clause (2) of Section 282A of the Act, that the Hon’ble High Court has referred deeming provision with regard to the authentication in respect of notice or other document if the name and office of a designated income-tax authority is printed, stamped or otherwise written thereon. There is no dispute that as per requirement of the provision for authentication of such notice, the presence of name and office of the designated Incomer Tax Authority, if it is printed etc. then it shall be deemed to be authenticated. However, this provision does not supersedes Clause (1) of Section 282A of the Act where it is mandatory first and foremost that the competent Income Tax Authority issuing any notice shall sign such notice or other document irrespective of such notice issued either on paper form or communicated through electronic form. Meaning thereby, signing of notice issued to the assessee is mandatory and that is not dispensed with by the deeming provision of Clause (2) to Section 282A of the Act which is only with regard to authentication of such notice. “Authentication” essentially refers to making the assessee aware that such notice has been issued from Income Tax Department and such authentication shall deemed to exist if the name and office of the competent Income Tax Authority is mentioned in the notice but that does not provide any relaxation for application of Section 282A(1) of the Act regarding mandatorily signing of notice even if such notice is sent to the assessee in electronic form.
9. Reverting to the facts of the present case, it is crystal clear that such notice u/s. 143(2) of the Act which has been issued to the assessee was unsigned. The revenue has not placed on record any evidence contrary to the facts on record.
10. The Hon’ble High Court of Bombay in the case of Prakash Kirshnavtar Bhardwaj Vs. Income Tax Officer, Ward-2(1), NFAC, Pune WP No.9835 of 2022, dated 09.01.2023 on the similar issue has held and observed as follows: “19. Applying the ratio of the judgment of the Calcutta High Court in B.K. Gooyee and Aparna Agency (P.) Ltd. (supra) to the facts of the present case, the signature of the Assessing 11 G.T Reality Private Limited Vs. DCIT, CC-1(1), Raipur (C.G.)
Officer admittedly not having been affixed on the notice issued u/s.148 of the Act, the notice itself would be invalid and consequently, the Assessing Officer could not assume jurisdiction to proceed in the matter in terms of section 148 of the Act. The Madhya Pradesh High Court in Umashankar Mishra (supra) has dealt with a similar fact situation where the first substantial question of law dealt with in that case had considered the effect of whether an unsigned notice can be considered as an irregularity or clerical mistake. The Madhya Pradesh High Court after making reference to the conclusions drawn in B.K.Gooyee (supra) by the Calcutta High Court, has taken the view, that a notice without a signature affixed on it is an invalid notice and is effectively no notice in the eyes of law.
The Madhya Pradesh High Court in Umashankar (supra) has further dealt with the second substantial question of law as to whether the Tribunal was right in holding that the absence of a signature on the notice constitutes a mistake or omission within the meaning of section 292B of the Act and while addressing itself to that question, has concluded that in the absence of a signature on the notice, the same would not constitute a mistake or omission and would not be curable under the provisions of section 292B of the Act.
We are, therefore, of the considered opinion that in the present case, the notice u/s.148 dated 02.04.2022 having no signature affixed on it, digitally or manually, the same is invalid and would not vest the Assessing Officer with any further jurisdiction to proceed to reassess the income of the petitioner. Consequently, the notice dated 02.04.2022 u/s.148 of the Act issued to the petitioner being invalid and sought to be issued after three years from the end of the relevant assessment year 2015-16 with which we are concerned in this petition, any steps taken by the respondents in furtherance of notice dated 21.03.2022 issued under clause (b) of section 148A of the Act and order dated 02.04.2022 issued under clause (d) of section 148A of the Act, would be without jurisdiction, and therefore, arbitrary and contrary to Article 14 of the Constitution of India. Consequently, we quash and set aside the notice dated 02.04.2022 issued by the respondents u/s.148 of the Act, order dated 02.04.2022 under clause (b) of section 148A of the Act and notice dated 21.03.2022 issued under clause (b) of section 148A of the Act.”
Further the Hon’ble Supreme Court in the case of ACIT Vs. Hotel Blue Moon, 321 ITR 362 (SC) has held that 12 G.T Reality Private Limited Vs. DCIT, CC-1(1), Raipur (C.G.) issuance of notice u/s. 143(2) of the Act is sine-qua-non for framing of an assessment u/s. 143(3) of the Act. Also, the Hon’ble High Court of Delhi in the case of Shaily Juneja Vs. ACIT, (2024) 167 taxmann.com 90 (Delhi) has dealt with the similar issue and held that issuance of notice u/s. 143(2) of the Act is mandatory in reassessment proceedings u/s. 147 of the Act.
Considering the facts and circumstances in this case and as per the aforesaid judicial pronouncements a/w. relevant provisions of the Act, I am of the considered view that since in this case notice u/s. 143(2) of the Act issued to the assessee was left unsigned and blank therefore it is violative of Section 282A(1) of the Act, hence, such notice is held invalid, arbitrary and void ab initio.
That once the very notice u/s.143(2) of the Act is invalid, void ab initio, hence, the A.O ceases to possess any valid inherent jurisdiction to complete the assessment u/s.143(3) of the Act which is therefore, quashed.
That since the assessment itself is quashed, thereafter all other proceedings becomes non-est as per law. Since the legal issue has been answered in favour of the assessee therefore the grounds on merits becomes academic only.
As per the aforesaid terms the grounds of appeal
raised by the assessee stands allowed.
16. In the result, appeal of the assessee is allowed.”
The aforesaid decision has also been followed by this Bench in various cases, viz. (i) Leeladhar Chandrakar and Neelam Chandrakar Vs. ITO, 2025 (12) TMI 157-ITAT, Raipur; (ii) Shri Raman Vasu Thachisaril Vs. ITO, Ward-Jagdalpur, dated 24.02.2026. The issue is no more Res-Integra that once any notice/communication which has been issued to the assessee is left unsigned and blank by the issuing authority, in such scenario, it is violative of Section 282A(1) of the Act.
In the present case, notice u/s. 143(2) of the Act which has been issued to the assessee was left unsigned and blank by the issuing authority, therefore, violative of Section 282A(1) of the Act does not constitute a valid notice. The said notice therefore is invalid, bad in law and void ab initio hence quashed.
8. That once the very notice u/s.143(2) of the Act is invalid, void ab initio, hence, the A.O ceases to possess any valid inherent jurisdiction to complete the assessment u/s.143(3) of the Act which is therefore, quashed.
That since the assessment itself is quashed, thereafter all other proceedings becomes non-est as per law. Since this legal contention has been answered in favour of the assessee and against the Revenue, therefore all other grounds, stands academic only.
In the result, appeal of the assessee is allowed as per afore-stated terms. Order pronounced in open court on 25th day of February, 2026.